SAC Code 996312 -- – Camp site services (GST Rate 12%)

SAC Code 996312

Camp site services

SAC996312

Camp site services

12%
IGST
CGST6%
SGST/UTGST6%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9963
Subheading: 996312
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Camp site services. GST is charged at 12% (IGST for inter-state, or CGST 6% + SGST 6% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 12% →

Related codes from Services

996311
Room or unit accommodation services provided by Hotels, INN, Guest Hou
12%
996313
Recreational and vacation camp services
12%
996321
Room or unit accommodation services for students in student residences
12%
996322
Room or unit accommodation services provided by Hostels, Camps, Paying
12%
996329
Other room or unit accommodation services n.e.c.
12%

Frequently asked questions

What is SAC Code 996312?
SAC Code 996312 is the official Service Accounting code for Camp site services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996312?
SAC Code 996312 attracts GST at 12% (IGST). For intra-state supplies, this is split as CGST 6% + SGST 6%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 996312 belong to?
SAC Code 996312 falls under Chapter 99 -- Services of the GST tariff.
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